4Manufacture levy—substances other than SGGs

4 Manufacture levy—substances other than SGGs

(1) If: (a) a controlled substances licence allows the licensee to manufacture a substance or substances (other than an SGG); and (b) the licensee manufactures any such substance during a reporting period during which the licence is in force; then levy is imposed on the licensee in respect of that manufacture.

Note: This subsection applies only in relation to the manufacture of scheduled substances (other than SGGs) that are bulk scheduled substances (see subsection 3(2) of this Act and subsection 9(1) of the Management Act).

(3) For the purposes of subsection (1), if a licence is in force for only part of a particular reporting period, that part is taken to be a reporting period. (3A) For the purposes of this section, the quantity of a substance that is taken to be manufactured is the quantity of the substance that is actually manufactured reduced by the heel allowance percentage for the substance. (4) The amount of levy imposed by subsection (1) on a licensee in respect of the manufacture of a substance other than an SGG in a reporting period is the amount prescribed, or worked out in accordance with a method prescribed, by the regulations for the purposes of this subsection. (5) Before the Governor‑General makes regulations for the purposes of subsection (4), the Minister must be satisfied that the effect of this Act and the Import Levy Act will be to recover no more than the Commonwealth’s likely costs of the kind mentioned in paragraph 65D(a), (b), (c) or (ca) of the Management Act. (6) For the purposes of subsection (5), disregard any costs that are likely to be offset by fees charged under the Management Act or regulations made under it.